Un claim ITC

You should not include the unclaimed ITC from GSTR-2A/2B in your GSTR-3B under “ITC available” section. Net tax payable = Nil
Return filed as “No output liability, no ITC claimed.”

• ITC in 2A/2B is merely a mirror of vendor’s uploads.

• You’re not required to show or adjust unclaimed ITC anywhere in 3B.

• Just ensure your accounting system clearly marks these ITC entries as “Ineligible” or “Not claimed due to exempt outward supplies.”

“Ignore the ITC showing in 2A/2B; just don’t claim it in 3B. File GSTR-3B with turnover in exempt supplies and zero ITC.”